WVC 15 - 2 - 45
§15-2-45. Federal law minimum required distributions.
The requirements of this section apply to any distribution of
a member's or beneficiary's interest and take precedence over any
inconsistent provisions of this code. This section applies to plan
years beginning after December 31, 1998. Notwithstanding anything
in the retirement system to the contrary, the payment of benefits
under this article shall be determined and made in accordance with
Section 401(a)(9) of the Internal Revenue Code and the regulations
thereunder. For this purpose, the following provisions apply:

(a) The payment of benefits under the fund to any member shall
be distributed to him or her not later than the required beginning
date, or be distributed to him or her commencing not later than the
required beginning date, in accordance with regulations prescribed
under Section 401(a)(9) of the Internal Revenue Code, over the life
of the member or over the lives of the member and his or her
beneficiary, or over a period not extending beyond the life
expectancy of the member and his or her beneficiary. For purposes
of this section, the term "required beginning date" means April 1
of the calendar year following the later of: (i) The calendar year
in which the member attains age seventy and one-half; or (ii) the
calendar year in which the member retires or otherwise ceases
providing covered service under this fund. Benefit payments under
this section shall not be delayed pending, or contingent upon,
receipt of an application for retirement from the member.

(b) If a member dies after distribution to him or her has commenced pursuant to this section but before his or her entire
interest in the retirement system has been distributed, then the
remaining portion of that interest shall be distributed at least as
rapidly as under the method of distribution being used at the date
of his or her death.

(c) If a member dies before distribution to him or her has
commenced, then his or her entire interest in the fund shall be
distributed by December 31 of the calendar year containing the
fifth anniversary of the member's death, except as follows:

(1) If a member's interest is payable to a beneficiary,
distributions may be made over the life of that beneficiary or over
a period certain not greater than the life expectancy of the
beneficiary commencing on or before December 31 of the calendar
year immediately following the calendar year in which the
participant died; or

(2) If the member's beneficiary is the surviving spouse, the
date distributions are required to begin shall be no later than the
later of:

(A) December 31 of the calendar year in which the member would
have attained age seventy and one-half; or

(B) The earlier of: (i) December 31 of the calendar year
following the calendar year in which the member died; or (ii)
December 31 of the calendar year following the calendar year in
which the spouse died.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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